SWISHFLO PRIVATE LIMITED Vs. N R JADAV
HIGH COURT OF GUJARAT
Swishflo Private Limited
N R Jadav
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(1.) The short question that arises in this special in this Special Civil Application is whether Swishflo fan falls within the ambit of entry 33(1) or entry 33(2) of Schedule I to the Cebtral Excise and Salt Act. 1944. The respondents, treating Swishflo Fan as an electric fan falling within the scpoe and ambit of Entry 33(3) that is . "Not otherwise specifically levied excise duty at 12 per cent ad valorem. It is this demand by the respondents that led to the filing of the petition by the petitioners, swishflo Private Limited another.
(2.) According to the petitioners, Swishflo electric fan falls under sub-item (1) of Item no. 33 and hence the duty is payable only at the rate of 7.2 per cent ad valurem. the respondents revised the petition contending inter alia that this swishflo fan has no diameter and hence only fans referred to in sub-item (1) which have a diameter not exceeding 40.6.cm. that would be entitled to the levy of excise duty at 7.2. percent ad valorm. it is also the case of the respondents that the motors which are used in the Swishflo fan are not exempt from levy of excise duty. In support of that contention the respondents relied upon the notification dated march 17,1972 which according to them takes away the exemption granted to electric notors under the notification dated March 1, 1969, We may, therfore deal with the question whether the motors used in the Swishflo fan are excisable goods under the notification dated March 17,1972.
(3.) It is not in dispute that underf the notification dated march 1,1969 the Central Government exmpted, by virtue of the powers vested in it under Rule 8 of the Central Excise Rules, electic motors, rotors and stators falling under Item No.30 from the whole of the duty of excisable leviable theron if such electric motors, rotors or stators are used in the factory of production as component parts in the manufacture of electric fans (falling under item no. 33 of the First Schedule to the Central Excise and Salt Act. The motors used in the Swishflo electric fan are component part and there is no dispute regarding this facts. What is contended by Mr. Mehta appearing for the respondents is that while the petitioners were entitled to exemption under the notification dated march 1,1969 upto march 17,1972 in respect of the components used, they were not entitled to that exemption after March, 17, 1972.;
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